On Off Company Company Materials inventory, December 1 $66,250 $86,130 Materials inventory, December 31 (a) 97,330 Materials purchased 168,280 (a) Cost of direct materials used in production 177,550 (b) Direct labor 249,760 193,790 Factory overhead 77,510 96,470 Total manufacturing costs incurred in December (b) 557,260 Total manufacturing costs 632,020 632,020 Work in process inventory, December 1 127,200 207,570 Work in process inventory, December 31 107,330 (c) Cost of goods manufactured (c) 552,090 Finished goods inventory, December 1 111,960 96,470 Finished goods inventory, December 31 117,260 (d) Sales 976,530 861,300 Cost of goods sold (d) 557,260 Gross profit (e) (e) Operating expenses 127,200 (6) Net income (1) 191,210 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive Letter On Company Off Company 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as p Letter On Company Off Company a. b. $ c. d. $ $ $ $ e. f. 2. Prepare On Company's statement of cost of goods manufactured for December. On Company Statement of Cost of Goods Manufactured For the Month Ended December 31 Direct materials: QOJI Total manufacturing costs incurred during December Total manufacturing costs $ 3. Prepare On Company's income statement for December. On Company Income Statement For the Month Ended December 31